National Tax Journal

1988 - 2020

Continued by National Tax Journal.

Current editor(s): Stacy Dickert-Conlin and William M. Gentry

From:
National Tax Association
National Tax Journal
Contact information at EDIRC.
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Volume 50, issue 4, 1997

The National Tax Journal in 1948-50 and 1994-96 pp. 707-18

Richard Goode

The Way We Were (And Are): Changes in Public Finance and Its Textbooks pp. 719-30

Harvey S. Rosen

Electronic Commerce, State Sales Taxation, and Intergovernmental Fiscal Relations pp. 731-49

Charles E. McLure

The NTJ Hall of Fame pp. 751-52

Joel Slemrod

What Can America Learn From the British Tax System? pp. 753-77

William Gale

Peculiar Institutions: A British Perspective on Tax Policy in the United States pp. 779-802

Michael Keen

Distributional Analysis of Tax Policy pp. 805-09

Eric M. Engen

Taxing Ourselves: A Citizen's Guide to the Great Debate Over Tax Reform pp. 827-30

Jane Gravelle

Volume 50, issue 3, 1997

Quantifying the Current U.S. Fiscal Imbalance pp. 387-98

Alan Auerbach

Social Security's Long-Term Budget Outlook pp. 399-412

Gary Burtless

Regional Disparities in Medicare Expenditures: An Opportunity for Reform pp. 413-25

Jonathan Skinner and Elliott Fisher

Capital Gains and the People Who Realize Them pp. 427-51

Leonard E. Burman and Peter D. Ricoy

The Individual AMT: Why It Matters pp. 453-73

Robert P. Harvey and Jerry Tempalski

On the Possibility of a No-Return Tax System pp. 475-85

William Gale and Janet Holtzblatt

Federal Income Tax Compliance Costs: A Case Study of Hewlett-Packard Company pp. 487-93

David R. Seltzer

Should a Short Sale Against the Box Be a Realization Event? pp. 495-506

David A. Weisbach

Building a Conceptual Baseline for Corporate Tax Reform pp. 507-17

Robert J. Shapiro

The Economic Effects and Beneficiaries of the Administration's Proposed Higher Education Tax Subsidies pp. 519-40

Julie-Anne Cronin

Reducing Costs and Improving Efficiency in the Student Loan Program pp. 541-56

Barbara Miles and Dennis Zimmerman

Financing Undergraduate Education: Designing National Policies pp. 557-71

Michael S. McPherson and Morton Owen Schapiro

The Sales Tax and Electronic Commerce: So What's New? pp. 573-92

William Fox and Matthew Murray

Transaction Taxes and Electronic Commerce: Designing State Taxes That Work in an Interstate Environment pp. 593-606

Walter Hellerstein

A Primer on Changing Information Technology and the Fisc pp. 607-21

Jon M. Peha and Robert Strauss

Discussion of Papers on Telecommunications Taxation pp. 623-30

Joann Weiner

Dynamic Scoring, Fiscal Policy, and the Short-Run Behavior of the Macroeconomy pp. 631-55

Eileen Mauskopf and Dave Reifschneider

Dynamic Tax Models: Why They Do the Things They Do pp. 657-82

Eric M. Engen, Jane Gravelle and Kent Smetters

Recent Evidence on Taxpayers' Response to the Rate Increases in the 1990s pp. 683-705

Frank Sammartino and David Weiner

Volume 50, issue 2, 1997

How Big Should Government Be? pp. 197-213

Martin Feldstein

How Much More Is a Good School District Worth? pp. 215-32

William T. Bogart and Brian A. Cromwell

Who Pays the Gasoline Tax? pp. 233-59

Howard Chernick and Andrew Reschovsky

The Impact of Federal Taxes on the Use of Debt by Closely Held Corporations pp. 261-77

C. Bryan Cloyd, Stephen T. Limberg and John R. Robinson

Voluntary Binding Arbitration as an Alternative to Tax Court Litigation pp. 279-96

Richard Sansing

Reply to Diamond's and Cutler's Reviews of Generational Accounting pp. 303-14

Laurence Kotlikoff

Indexed Bonds, Expected Inflation and Tax Clientele Bias pp. 315-20

David Bell, Eric J. Levin and Robert Wright

Further Evidence on the Dynamic Impact of Taxes on Charitable Giving pp. 321-34

Kevin S. Barrett, Anya M. McGuirk and Richard Steinberg

Beyond Tax Relief: Long-Term Challenges in Financing Higher Education pp. 335-49

Thomas J. Kane

A Principled Approach to Educational Policy pp. 351-65

C. Eugene Steuerle

Volume 50, issue 1, 1997

The Impact of Urban Land Taxation: The Pittsburgh Experience pp. 1-21

Wallace Oates and Robert M. Schwab

The Relationship Between Government Financial Condition and Expected Tax Rates Reflected in Municipal Bond Yields pp. 23-38

Sangkyun Park

Infrastructure Services and the Productivity of Public Capital: The Case of Streets and Highways pp. 39-57

Marlon G. Boarnet

Costs of Environmentally Motivated Taxes in the Presence of Other Taxes: General Equilibrium Analyses pp. 59-88

A. Lans Bovenberg and Lawrence H. Goulder

Taxation of Financial Services Under a Value-Added Tax: Applying the Cash-Flow Approach pp. 89-111

Satya Poddar and Morley English

Pension Underfunding and Liberal Retirement Benefits Among State and Local Government Workers pp. 113-42

Richard W. Johnson

The American Retail Sales Tax: Considerations on Their Structure, Operations, and Potential as a Foundation for a Federal Sales Tax pp. 149-65

John Mikesell

Would Tax Evasion and Tax Avoidance Undermine a National Retail Sales Tax? pp. 167-82

Matthew Murray

Volume 49, issue 4, 1996

Asymmetries in the Response to Increases and Decreases in Intergovernmental Grants: Some Empirical Findings pp. 501-12

Shama Gamkhar and Wallace Oates

Measuring the Growth and Variability of Tax Bases Over the Business Cycle pp. 535-52

Russell Sobel and Randall Holcombe

Tax Evasion in the Presence of Negative Income Tax Rates pp. 553-70

David Joulfaian and Mark Rider

The Rise and Fall and Rise... Of the Marriage Tax pp. 571-89

James Alm and Leslie A. Whittington

Generational Accounts and Generational Balance: An Assessment pp. 597-607

Peter Diamond

Recent Developments in the Marriage Tax: A Comment and Decomposition pp. 609-16

Anthony J. Cataldo

Taxation and Economic Growth pp. 617-42

Eric M. Engen and Jonathan Skinner

Tax Reform of the Century -- the Swedish Experiment pp. 643-64

Jonas Agell, Peter Englund and Jan Södersten

Measuring the Impact of Tax Reform pp. 665-73

Alan Auerbach

Volume 49, issue 3, 1996

Portfolio Shuffling and Tax Reform pp. 317-29

Dean M. Maki

Tax-Preferred Assets and Debt, and the Tax Reform Act of 1986: Some Implications for Fundamental Tax Reform pp. 331-39

Eric M. Engen and William Gale

Country and Multinational Company Responses to the Tax Reform Act of 1986 pp. 341-58

Harry Grubert, William C. Randolph and Donald Rousslang

Monetary Implications of Tax Reforms pp. 359-79

Nicholas Bull and Lawrence B. Lindsey

A New State VAT? Lessons From New Hampshire pp. 381-99

Daphne A. Kenyon

Betting on Casino Revenues: Lessons From State Experiences pp. 401-12

Ranjana G. Madhusudhan

Compliance: A 21st Century Approach pp. 413-19

Phil Brand

Corporate Tax Compliance and Financial Reporting pp. 421-33

Lillian F. Mills

Lessons From 1986: Hot Buttons and Third Rails pp. 437-45

Robert J. Leonard

The Tax Reform Act of 1986: Did Congress Love It or Leave It? pp. 447-459

Randall Weiss

The Thorny Problem of Implementing New Consumption Taxes pp. 461-74

Jack Mintz

Fundamental Tax Reform and State and Local Governments pp. 475-86

Douglas Holtz-Eakin

Cash-Flow Taxation of Financial Services pp. 487-500

Peter R. Merrill and Chris R. Edwards

Volume 49, issue 2, 1996

Social Security and Saving: New Time Series Evidence pp. 151-64

Martin Feldstein

Retail Price Reactions to Changes in State and Local Sales Taxes pp. 165-76

James M. Poterba

The Impact of the 1986 Tax Reform on Ex-Dividend Day Volume and Price Behavior pp. 177-92

Chunchi Wu and Junming Hsu

Taxes and Corporate Charity: Empirical Evidence From Micro Level Panel Data pp. 193

James R. Boatsman and Sanjay Gupta

Reassessing the Tax-Favored Status of the Charitable Deduction for Gifts of Appreciated Assets pp. 215-33

Cherie J. O'Neil, Richard Steinberg and G. Rodney Thompson

Tax Policy, Lump-Sum Pension Distributions, and Household Saving pp. 235-49

Angela E. Chang

Comment on Grubert and Newlon, "The International Implications of Consumption Tax Proposals" pp. 259-65

Reuven S. Avi-Yonah

Reply to Avi-Yonah pp. 267

Harry Grubert and T. Scott Newlon

Issues Raised by the New Federalism pp. 273-87

Steven D. Gold

Federalism and Reductions in the Federal Budget pp. 289-302

John Quigley and Daniel L. Rubinfeld

Volume 49, issue 1, 1996

Preferences for School Finance Systems: Voters Versus Judges pp. 1-15

Colin D. Campbell and William A. Fischel

The Influence of Tax Law Changes on the Timing of Marriages: A Two-Country Analysis pp. 17-30

Alexander M.G. Gelardi

Effects of Tax Integration and Capital Gains Tax on Corporate Leverage pp. 31-54

Craig T. Schulman, Deborah W. Thomas, Keith F. Sellers and Duane B. Kennedy

On the Progressivity of the Child Care Tax Credit: Snapshot Versus Time-Exposure Incidence pp. 55-71

Rosanne Altshuler and Amy Schwartz

Measuring the Performance of the Property Tax Assessment Process pp. 73-85

Shekhar Mehta and J. Fred Giertz

The 1990 R&D Tax Credit: A Uniform Tax on Inputs and a Subsidy for R&D pp. 93-103

Harry S. Watson

An IRS Production Function pp. 105-15

William J. Hunter and Michael Nelson

What Is an "Optimal'"Tax System? pp. 117-33

James Alm

How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax pp. 135-50

Louis Kaplow